Contested rules and shifting boundaries: International standard setting in accounting

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Overcoming path dependency: path generation in open systems (2007, background): “It set a new institutional trajectory built in part on dormant German traditions of liberal market regulation dating back to the nineteenth century (Quack 2006).”
Standardization as Institutional Work: The Regulatory Power of a Responsible Investment Standard (2012, background): “International standards are often highly formalized and require re-contextualization (Botzem & Quack, 2006).”
Fair value accounting, financial economics and the transformation of reliability (2010, unknown): “The rise of the IASC and its reconstitution as the IASB has caught the attention of political scientists as a powerful case study in the emergence of a transnational institution (Botzem and Quack, 2006, 2009).”
The Power of Transnational Private Governance: Financialization and the IASB (2007, methodology): “Formal analysis conducted in 2005 has shown the core of this network to be dominated by the 75 European Parliament 2002 76 Botzem and Quack 2005, Botzem 2007a, Büthe and Mattli 2005, Dewing and Russell 2004, 2007, Eaton 2005, Katsikas 2006, Martinez-Diaz 2005, McGrew and Robotti 2006 77 EFRAG 2006…”
Privatised Keynesianism: An Unacknowledged Policy Regime (2009, background): “These privileged the interests of financial market operators over those of protecting creditors (Botzem and Quack 2006).”